2006 (5) TMI 358

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..... Order per : C.N.B. Nair, Member (T)]. The appellant imported a consignment of Measuring Tapes from China and filed a Bill of Entry dated 20th October, 2005 at ICD, Agra for its clearance. The Customs authorities classified the goods under Customs Tariff and assessed the goods to duty, including anti-dumping duty. Finding that the duty amount is high, the appellant expressed its inability t .....

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..... y the appellant before the Customs authorities was letter dated 17-1-2005 of the supplier which stated that payment for the goods had not been remitted by the appellant and the goods be re-exported to the supplier. In the face of this letter and in the absence of any material to the contrary, the demand of the Customs authorities to produce proof of non-remittance of payment was for the imported g .....

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